Resources
Regulator resource library
56,398 indexed Australian government compliance resources across 11 federal regulators.
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IS ANY TAX Payable BY THE Trustee
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Stapled Entities
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NON Individual Payg Payment Summary Schedule
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Rental Property Schedule
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34 ALL Current Liabilities
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35 Total Liabilities
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31 Taxation OF Financial Arrangements Tofa
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30 Personal Services Income
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43 Trade Creditors
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66 Choice FOR Resident Trustee TO BE Assessed TO Capital Gains ON Behalf OF Beneficiaries
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38 Business Address OF Main Business
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Statements OF Distribution
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53 Fringe Benefit Employee Contributions
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64 Income OF THE Trust Estate
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56 Landcare Operations AND Deduction FOR Decline IN Value OF Water Facility
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67 Beneficiary Under Legal Disability WHO IS Presently Entitled TO Income From Another Trust
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Entrepreneurs TAX Offset Information
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59 Trading Stock Election
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Electronic Funds Transfer EFT
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Final TAX Return
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TAX File Number TFN
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15 Total OF Items 5 TO 14
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10 Forestry Managed Investment Scheme Income
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13 Superannuation Lump Sums AND Employment Termination Payments
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9 Rent
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NON Individual Payg Payment Summary Schedule
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Losses Schedule
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Capital Allowances Schedule
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Appendix 12 Closely Held Trust Reporting
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Appendix 14 Small Business Entities
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Appendix 8 Trust Loss AND BAD Debt Legislation Schedule 2F TO THE Itaa 1936
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Appendix 13 Trust Assessment Codes
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Appendix 4 Commercial Debt Forgiveness
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Pool OF Construction Expenditure
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Undeducted Construction Expenditure
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Construction Expenditure Area
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Calculation AND Rate OF Deduction
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Capital Works Begun Before 27 February 1992 AND Used AS Described IN Table 43 140 OF THE Itaa 1997
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WHO CAN Claim
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Balancing Deduction ON Destruction
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NO Deduction Until Construction IS Complete
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Special Rules About Uses
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Requirement FOR Deductibility
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14 Transfer OF Liabilities TO Life Insurance Company OR Pooled Superannuation Trust
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17 Other Transactions
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12 Losses
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5 TAX Return Status
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6 Trustee Details
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8 WAS THE Fund Wound UP During THE Income Year
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7 Status OF Fund OR Trust
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9 Income
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Lodgment DUE Date
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Australian Prudential Regulatory Authority Regulated Superannuation Funds
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Self Determination OF Foreign Income TAX Offset
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Payment Arrangements
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Assessment
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Foreign Resident Withholding
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Foreign Currency Translation Rules
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10 Deductions
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Infolines
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Other Services
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Feedback
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11 Income TAX Calculation Statement
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14 Foreign Income AND NET Assets
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16 Taxation OF Financial Arrangements Tofa
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10 Income
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2 Name OF Superannuation Fund OR Trust
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8 Status OF Fund OR Trust
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Self Determination OF Foreign Income TAX Offset
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Taxation OF Financial Arrangements Tofa
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Trans Tasman Imputation
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Foreign Currency Translation Rules
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Foreign Resident Withholding
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Division 6C Amounts
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Worksheet 1 Working OUT Your Control AND Attribution Percentages
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Summary Sheet 1 Attributed Income
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Part 1 ARE YOU Subject TO THE CFC Measures
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Post FIF Abolition Surpluses
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CFC Attribution Account Surpluses
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Part 2 Passing THE Active Income Test
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19 Total OF Items 16 TO 18
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21 Capital Gains
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Requirements
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Trusts
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CAN YOU USE These Worksheets
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Appendix 15 Exploration Credits
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Appendix 7 Deductions Applicable TO Partners
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Appendix 6 Uniform Capital Allowances
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6 TAX Withheld
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14 Other Australian Income
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17 Forestry Managed Investment Scheme Deduction
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THE 90 Test
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Active Asset Test
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Complying Superannuation Funds AND THE Concessions
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Choosing THE Small Business Concessions
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Superannuation Consequences
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Termination OF Employment NOT Required
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Capital Proceeds Received IN Instalments
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Roll Over Conditions
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Hedging Financial Arrangements
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KEY Impacts ON CGT
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Land Adjacent TO THE Dwelling
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Partial Exemption
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Rules TO Keep IN Mind
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Moving From ONE Main Residence TO Another
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Home Used TO Produce Income AND Then YOU Stop Living IN IT
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Subdivision OF Land
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Inheriting A Dwelling From Someone WHO Inherited IT Themselves
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Joint Tenants
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Step 8 Applying THE Small Business CGT Concessions
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Step 5 Applying Current Year Capital Losses
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Step 7 Applying THE CGT Discount
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Step 10 Capital Losses Carried Forward TO Later Income Years
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Part 1 Record Keeping FOR CFC Attributable Taxpayers
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Part 2 Taxation OF Branch Profits
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Worksheet 3 Working OUT Amounts From Partnerships TO Include IN THE Tainted Income Ratio
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Summary Sheet 3 Active Income Test
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Appendixes
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Appendix 2 Consumer Price Index CPI
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Appendix 3 Flowcharts
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Part A About Capital Gains TAX
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Loss Destruction OR Compulsory Acquisition OF AN Asset
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Real Estate AND Main Residence
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When Will THE Tofa Rules Affect AN Entitys TAX Return
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KEY Impacts ON CGT
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Tofa Rules Apply Instead OF CGT Rules
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Acquiring CGT Assets
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What IS Capital Gains TAX AND What Rate OF TAX DO YOU PAY
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What IS THE Cost Base
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Choosing THE Indexation Method OR THE Discount Method
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Superannuation Interests
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Conditions FOR THE Marriage OR Relationship Breakdown Rollover
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Life AND Remainder Interests
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Unapplied NET Capital Losses
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Main Residence Compulsory Acquisition
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Dividend Reinvestment Plans
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Identifying Shares OR Units Sold
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Bonus Units
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Scrip FOR Scrip Rollover
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Rights OR Options TO Acquire Shares OR Units
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NON Assessable Payments
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Stapled Securities
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Convertible Notes
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Demutualisation OF Private Health Insurers
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General Value Shifting Regime Gvsr
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Keeping Records
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Three Methods OF Calculating Capital Gains
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THE Discount Method
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Exceptions
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Home Used TO Produce Income AND Then YOU Stop Living IN IT
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Continuing Main Residence Status After Dwelling Ceases TO BE Your Main Residence
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What IS AN Ownership Interest
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Other Structures Associated With THE Dwelling
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Moving From ONE Main Residence TO Another
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Having A Different Home From Your Spouse OR Dependent Child
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IS THE Dwelling Your Main Residence
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Dwelling Used TO Produce Income
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Rules TO Keep IN Mind
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Sale OF A Rental Property
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FOR Beneficiaries OF Trusts
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More Information
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Step 2 HOW TO Complete THE CGT Summary Worksheet FOR 2015 TAX Returns
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Step 3 HOW TO Complete THE Capital Gains Item ON Your Entitys TAX Return
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Step 5 Capital Losses
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Step 10 Working OUT Your NET Capital Gain
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Unapplied NET Capital Losses
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Assets Which Pass TO THE Beneficiary OR Legal Personal Representative
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CGT AND Depreciating Assets
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What IS A Capital Gains TAX Asset
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Chapter 2 Transferor Trust AND Related Measures
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Chapter 3 Taxation OF Foreign Dividends AND Branch Profits
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Part 2 Taxation OF Branch Profits
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Part 2 Does THE CFC Satisfy THE Active Income Test
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What IS THE Reduced Cost Base
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Chapter 5 Proving Your Assessment
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Appendix 3 Summaries AND Worksheets
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Part 1 Record Keeping FOR CFC Attributable Taxpayers
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Part 4 What Records OF Elections Must YOU Keep
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Worksheet 4 Working OUT THE Attributable Income OF A CFC
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Summary Sheet 2 Working OUT Your Share OF THE Attributable Income OF A CFC
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Summary Sheet 1 Attributed Income
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What Records DO YOU Need TO Keep
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Abbreviations Used IN This Publication
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Superannuation Interests
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Cash Settlements
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THE Cost OF A Depreciating Asset
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LOW Value Pools
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Real Estate That WAS A Main Residence
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About This Guide
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IN House Software
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Capital Gains TAX Assets Transferred BY A Company OR Trust
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Uniform Capital Allowance
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Common Rate Pools
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What IS A Depreciating Asset
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Immediate Deduction FOR Certain NON Business Depreciating Assets Costing 300 OR Less
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HOW TO GET THE Guide TO Depreciating Assets
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When Will THE Tofa Rules Affect AN Entitys TAX Return
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Which Entities ARE Affected
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NON Assessable Payments From A Trust
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Capital Gains Made BY A Trust